CBSE  /  Class 12  /  Accountancy  /  Cash Flow Statement

  • 1. 
    Which of the following is not a cash inflow ?

  • Decrease in Debtors
  • Issue of Debentures
  • Decrease in Creditors
  • None of these

  • 2. 
    Which one of following is not a non-cash item ?

  • Cash Sales
  • Goodwill written off
  • Depreciation
  • Provision of Bad Debts

  • 3. 
    Cash flow statement according to AS-3 is mandatory to:

  • All enterprises
  • Companies listed on a stock exchange
  • Enterprises having turnover expending 50 Rs crore
  • (b) & (c) both

  • 4. 
    Decrease in Current Asset is……….in operating profit

  • Subtracted
  • Added
  • Divided
  • Multiplied

  • 5. 
    Following are true about cash equivalent:

  • More Liquid Short-term Investment
  • Minimum risk
  • Maturity of 3 months or less than 3 months
  • All the above

  • 6. 
    Which of the following activity comes under Financial Activities ?

  • Receipts from issurence of Equity Shares
  • Cash Sales
  • Bank Overdraft
  • Purchase of Debentures

  • 7. 
    An analysis of cash flow is useful for..—.planning. (a) Short-term

  • 8. 
    Which calculating cash flow from operating activities which is added net profit ?

  • Increase in Stock
  • Decrease in Stock
  • Increase in Debtors
  • Decrease in Creditors

  • 9. 
    Which of the following is not the source of Cash ?

  • Purchase of Fixed Assets
  • Funds from Operations
  • Issue of Debentures
  • Sale of Fixed Assets

  • 10. 
    While calculating profit from operating activities, which will be added back to net profit:

  • Goodwill Written off
  • Depreciation
  • Loss oh Sale of Fixed Assets
  • All the Above
Report Question
warning
Practice More On Cash Flow Statement
Quiz 1 Quiz 2 Quiz 3 Quiz 4 Quiz 5
access_time
  Time